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1、税收筹划及其法律问题研究（Taxplanningandlegalissues）TaxplanningandlegalissuesTaxplanninganditslegalissues2008-12-2015:15:20Taxplanningisanimportantcontentofforeigntaxagencyindustryandtaxconsultingindustry.Inrecentyears,taxplanninghasattractedmoreandmoreattentioninourc
2、ountry.However,theresearchontaxplanningathomeismorefocusedontheeconomicpointofview.Infact,asaphenomenoncloselyrelatedtotaxlaw,itismoreimportanttostudythelegalperspectiveoftaxplanning.Becauseitdirectlyinvolvesthedefinitionthatthetaxpayershouldenjoytheright
3、sandobligationsinthelaw.However,thedeterminationoflegalorillegaltaxplanningbehaviorwillundoubtedlyaffectitsfuturedevelopmenttrendinchina.First,theconceptandconnotationoftaxplanningAsfortaxplanning,thereisnounifiedandauthoritativedefinitionintheworld.Howev
4、er,thefollowingexplanationsareratherrepresentative:HollandinternationalfinancialdocumentationBureau(IBFD).Initsedited"internationaltaxglossary",thefollowingdefinitionis"taxplanning"referstothetaxpayerthroughbusinessactivitiesorpersonalactivitiesarrangemen
5、tstoachieveminimumtaxpayment."[1]IndiaYaWeiinTexasNJtaxexperts"personalinvestmentandtaxplanning"inabookcalled"thetaxpayerthroughfinancialactivities,toincludeallpreferentialtaxrelief,makefulluseofthetaxlawsandregulationsareprovided,soastomaximizetaxbenefit
6、s".[2]UniversityofSouthernCalifornia'sWBdoctorMaggsinCOauthoredwithRFMaggs,hasreleasedseveralversionofthe"accounting"wrote"peoplereasonableandlegitimatetoarrangetheirownbusinessactivities,whichmaybethelowestpaytaxes,theyusedamethodcalledtaxplanning......L
7、esstaxanddeferredtaxpaymentisthegoaloftaxplanning".Inaddition,hesaid,"beforethetaxpayment,thereweresystematicarrangementsforbusinessorinvestmentinordertominimizetheincometax.Thisprocessistaxplanning."".[3]Basedontheaboveseveralviewscanbeseen,althoughtheun
8、derstandingofthespecificmeaningoftaxplanningisnotthesame,buthavebeenrecognizedbythetaxplanninghasthreecommoncharacteristics:first,thepremiseoftaxplanningistocomplywithoratleastnotinviolationoftheexistingtaxlaws,such
